72-8814. Capital outlay; state aid entitlement; determination; amount; payment.
72-8814
72-8814. Capital outlay; state aid entitlement;determination; amount; payment.(a) There is hereby established in the state treasury theschool district capitaloutlay state aid fund. Such fund shall consist of all amounts transferredthereto under the provisionsof subsection (c).
(b) In each school year, each school district which levies a tax pursuant toK.S.A. 72-8801et seq., and amendments thereto, shall be entitled to receive payment from theschool district capitaloutlay state aid fund in an amount determined by the state board of educationas provided in thissubsection. The state board of education shall:
(1) Determine the amount of the assessed valuation per pupil (AVPP) of eachschool districtin the state and round such amount to the nearest $1,000. The rounded amount isthe AVPP of aschool district for the purposes of this section;
(2) determine the median AVPP of all school districts;
(3) prepare a schedule of dollar amounts using the amount of the median AVPPof all schooldistricts as the point of beginning. The schedule of dollar amounts shall rangeupward in equal$1,000 intervals from the point of beginning to and including an amount that isequal to the amountof the AVPP of the school district with the highest AVPP of all schooldistricts and shall rangedownward in equal $1,000 intervals from the point of beginning to and includingan amount that isequal to the amount of the AVPP of the school district with the lowest AVPP ofall school districts;
(4) determine a state aid percentage factor for each school district byassigning a state aidcomputation percentage to the amount of the median AVPP shown on the schedule,decreasing thestate aid computation percentage assigned to the amount of the median AVPP byone percentagepoint for each $1,000 interval above the amount of the median AVPP, andincreasing the state aidcomputation percentage assigned to the amount of the median AVPP by onepercentage point foreach $1,000 interval below the amount of the median AVPP. Except as providedbyK.S.A. 2009 Supp.72-8814b, and amendments thereto, the state aidpercentage factor of aschool district is the percentage assigned to the schedule amount that is equalto the amount of theAVPP of the school district, except that the state aid percentage factor of aschool district shall notexceed 100%. The state aid computation percentage is 25%;
(5) determine the amount levied by each school district pursuant to K.S.A.72-8801 et seq.,and amendments thereto;
(6) multiply the amount computed under (5), but not to exceed 8 mills, by theapplicablestate aid percentage factor. The product is the amount of payment the schooldistrict is entitled toreceive from the school district capital outlay state aid fund in the schoolyear.
(c) The state board shall certify to the director of accounts and reports theentitlements ofschool districts determined under the provisions of subsection (b), and anamount equal thereto shallbe transferred by the director from the state general fund to the schooldistrict capital outlay state aidfund for distribution to school districts. All transfers made in accordancewith the provisions of this subsection shall be considered to be demandtransfers from the state general fund.
(d) Payments from the school district capital outlay state aid fund shall bedistributed toschool districts at times determined by the state board of education. The stateboard of educationshall certify to the director of accounts and reports the amount due eachschool district entitled topayment from the fund, and the director of accounts and reports shall draw awarrant on the statetreasurer payable to the treasurer of the school district. Upon receipt of thewarrant, the treasurer of the school district shall credit the amount thereofto the capital outlay fund of the schooldistrict tobe used for the purposes of such fund.
(e) Amounts transferred to the capital outlay fund of a school district asauthorized by K.S.A. 72-6433, and amendments thereto, shall not be included inthe computation when determining the amount of state aid to which a district isentitled to receive under this section.
History: L. 2005, ch. 2, § 8 (Special Session);L. 2006, ch. 165, § 3;L. 2007, ch. 195, § 36; July 1.